PART VI COLLECTION AND RECOVERY

Supplemental

69 Interest on tax.

F1A penalty imposed under Part II, VA or X of this Act F2or under Schedule 18 to the Finance Act 1998, a surcharge imposed under Part VA of this Act and interest charged under Part IX of this Act F3or recoverable under section 826(8A) of the principal Act as if it were interest so charged shall be treated for the purposes—

(a)

of sections 61, 63 and 65 to 68 above , and

(b)

of section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court to impose restrictions on set-off and counterclaim where the proceedings or set-off or counterclaim relate to taxes) and of any rules of court (including county court rules) for England and Wales or Northern Ireland, which impose such a restriction, and

(c)

of section 35(2)(b) of the said Act of 1947 as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland),

as if it were tax charged and due and payable under the assessment to which it relates F4or, F5if it is a penalty or surcharge imposed in respect of, or if it is interest on, tax which is not in fact assessed, F6or if it is interest recoverable under section 826(8A) of the principal Act, as if it were tax charged and due and payable under an assessment.

70 Evidence.

(1)

Where tax is in arrear, a certificate of the inspector or any other officer of the Board that tax has been charged and is due, together with a certificate of the collector that payment of the tax has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown; and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate until the contrary is proved.

(2)

A certificate of a collector

F7(a)

that a penalty is payable under Part II, VA or X of this Act F8or under Schedule 18 to the Finance Act 1998, that a surcharge is payable under Part VA of this Act or that interest is payable under Part IX of this Act, and

(b)

that payment of the penalty, surcharge or interest has not been made to him or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector,

shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown, and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.

F9(3)

F10A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—

(a)

that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and

(b)

that the sum mentioned in the certificate is unpaid and is due to the Crown;

and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.

(4)

A written statement as to the wages, salaries, fees, and other emoluments paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other emoluments therein stated to have been paid to the person charged have in fact been so paid.

F11(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1270APayments by cheque.

(1)

For the purposes of this Act and the provisions mentioned in subsection (2) below, where—

(a)

any payment to an officer of the Board or the Board is made by cheque, and

(b)

the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.

(2)

The provisions are—

(a)

sections 824 to 826 of the principal Act (repayment supplements and interest on tax overpaid); and

(b)

section 283 of the 1992 Act (repayment supplements).